61.assessed level of material misstatement risk 重大错报风险的评估水平 Pd~{XM,yfW
62.simall business 小规模企业 9/@7NNKJ
63.accounting system 会计系统 sNF[-,a
64.test of control 控制测试 BnB]]<gO"
65.walk-through test 穿行测试 >7fNxQ
66.communication 沟通 oaK&!$S]
67.flow chart 流程图 |$)+h\h
68.reperformance of internal control 重新执行 pc=f,
69.audit evidence 审计证据 |#)S`Ua1
70.substantive procedures 实质性程序 mfI>1W(
71.assertions 认定 )6k([u%;B
72.esistence 存在 +i
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73.occurrence 发生 k4AF
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74.completeness 完整性 )[c@5z
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75.rights and obligations 权利和义务 AM
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76.valuation and allocation 计价和分摊 8vuA`T!~G
77.cutoff 截止 SGp}(j>
78.accuracy 准确性 ;:%*h2
79.classification 分类 8d!t"oj68
80.inspection 检查 Y
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81.supervision of counting 监盘 y\M K d[G7
82.observation 观察 P>i!f!o*I
83.confirmation 函证 E76#xsyhF
84.computation 计算 q
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85.analytical procedures 分析程序 `F^~*FnR,B
86.vouch 核对 4$wn8!x2|
87.trace 追查 lo!.%PP|
88.audit sampling 审计抽样 S%sD#0l
89.error 误差 uxjx~+qFd
90.expected error 预期误差 8}^R jMgI
91.population 总体 p;Lp-9H\33
92.sampling risk 抽样风险 4|]0%H~n6
93.non- sampling risk 非抽样风险 ?|`Ba-
94.sampling unit 抽样单位 a9"1a'
95.statistical sampling 统计抽样 3 cb$g
96.tolerable error 可容忍误差 SFiK_;
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 LO&/U4:
99.the risk of incorrect rejection 误拒风险 EJz?GM
100. the risk of incorrect acceptance 误受风险 !
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101.working trial balance 试算平衡表 Si:
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102.index and cross-referencing 索引和交叉索引 YIc|0[ ]*|
103.cash receipt 现金收入 $ncJc
104.cash disbursement 现金支出 'T7=.Hq<4
105.bank statement 银行对账单 TGxmc37?
106.bank reconciliation 银行存款余额调节表 GlPd)m`
107.balance sheet date 资产负债表日 zBKfaQI,
108.net realizable value 可变现净值 Z +vT76g3
109.storeroom 仓库 .C=I~Z
110.sale invoice 销售发票 BS@x&DB
111.price list 价目表 9bxBm
112.positive confirmation request 积极式询证函 ,2R7AHk
113.negative confirmation request 消极式询证函 W~QH"Sq
114.purchase requisition 请购单 P#ro;3S3y
115.receiving report 验收报告 l[
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116.gross margin 毛利 B'kV.3t
117.manufacturing overhead 制造费用 !gKz=-C
118.material requisition 领料单 8=Z]?D=
119.inventory-taking 存货盘点 H
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120.bond certificate 债券 \d&/,?,Ey
121.stock certificate 股票 N"M?kk,
122.audit report 审计报告 A;'*>NS
123.entity 被审计单位 0]._|Ubn6)
124.addressee of the audit report 审计报告的收件人 xyvG+K&
125.unqualified opinion 无保留意见 p3L0
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126.qualified opinion 保留意见 kYl')L6
127.disclaimer of opinion 无法表示意见 l?rT_uO 4
128.adverse opinion 否定意见